Apple calls the default direction natural: push the content up to go down, the way a phone screen works. On a trackpad most people stop noticing within a day. On a mouse wheel it stays wrong, because a wheel is not a surface you push.
The switch is in System Settings → Mouse → Natural scrolling. The catch: it is the same setting as the trackpad's, so turning it off for the wheel also reverses the trackpad. macOS has no way to set them separately; that takes a small tool, which is what most switchers install first.
The second difference is acceleration. Windows scrolls a fixed number of lines per notch; macOS scales the distance by how fast you spin, so a quick flick jumps a page and a slow turn barely moves. There is no switch for it in System Settings, only a hidden preference, and it applies to apps after they relaunch.